SEC Comment Letter for ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670) (ALNY) — Dec 23, 2015
ALNYLAM PHARMACEUTICALS, INC. (ALNY) (CIK 0001178670)
Date: Dec. 23, 2015 · CIK: 0001178670 · Accession: 0000000000-15-059309
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36407
Letter
Mail Stop 4720 December 23, 2015 VIA E -mail John M. Maraganore, Ph. D. Chief Executive Officer Alnylam Pharmaceuticals, Inc. 300 Third Street , Cambridge, MA 02142
Re: Alnylam Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 13 , 2015 File No. 001-36407
Dear Dr. Maraganore :
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules requir e.
Sincerely,
/s/ Jim B. Rosenberg
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Mail Stop 4720 December 23, 2015 VIA E -mail John M. Maraganore, Ph. D. Chief Executive Officer Alnylam Pharmaceuticals, Inc. 300 Third Street , Cambridge, MA 02142 Re: Alnylam Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 13 , 2015 File No. 001-36407 Dear Dr. Maraganore : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules requir e. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant Office of Healthcare and Insurance